Delaware Code Title 30 Sec. 5327 – Exempt sales
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The Department may promulgate regulations to relieve authorized affixing agents from affixing stamps to packs of tobacco products to be sold and delivered to points outside the State for use outside the State, or to be sold to purchasers designated as exempt under § 5305(d) of this title for resale to authorized purchasers. However, all sales are presumed to be taxable and the burden is upon the person claiming an exemption to prove such person’s right to the exemption.
30 Del. C. 1953, § ?5327; 54 Del. Laws, c. 296, § ?1; 57 Del. Laws, c. 136, § ?23; 70 Del. Laws, c. 186, § ?1; 81 Del. Laws, c. 55, § 18;
Terms Used In Delaware Code Title 30 Sec. 5327
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
- Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
- Tobacco products: means all products made primarily from tobacco for individual consumption, including cigarettes, cigars, pipe tobacco, and vapor products. See Delaware Code Title 30 Sec. 5301
- Use: means the exercise of any right or power over tobacco products including the retention for any length of time for any purpose other than sale or transportation as allowed under the provisions of this chapter. See Delaware Code Title 30 Sec. 5301